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Retrospective Theses and Dissertations

1987

Productivity accounting

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Utility Analysis: Estimating The Sdy Parameter For Accounting Supervisors, Terry P. Brownson Jan 1987

Utility Analysis: Estimating The Sdy Parameter For Accounting Supervisors, Terry P. Brownson

Retrospective Theses and Dissertations

Personnel decisions have the potential to influence an entire organization. The effects of these decisions are more credible and relevant when quantified. Historically, benefits were defined in correlational statistics, i.e., validity coefficients. But the increasing demand is for a bottom-line or dollar-value definition. The utility concept presents a methodology for providing the dollar value impact on performance of a personnel intervention program. One parameter of a utility analysis model is the standard deviation of job performance in dollars (SDy). This research develops a SDy value for the yearly production contribution of a first level line accounting supervisor to be used …